1.audit 审计 -|GX]jx(Y
2.attestation 鉴证 ~X,ZZ 9H
3.credibility 可信赖程度 )odz/\9n3c
4.audit of financial statements 财务报表审计 R?8/qGSVqJ
5.agreed-upon procedures 执行商定程序 y~<_ux,
6.high levels of assurance 高水平保证 T*rz#O
7.compilation 编制 Z;cA_}5
8.reliability 可靠性 #4F0o@Z
9.relevance 相关性 oI x!?,1
10.professional skepticism 职业谨慎 .<Jq8J
11.objectivity 客观性 +[Q`I*C
12. professional competence 专业胜任能力 VTn6@z_ x
13.Senior/CPA-in-charge 项目经理 *u!l"0'\
14.audit engagement letter 业务约定书 ~/;shs<9EM
15.recurring audit 连续审计 #yOn /
16.the client 委托人 %Ktlez:S
17.change CPA 更换注册会计师 kI,O9z7A7
18.the existing CPA 现任注册会计师 ?e[]UO
19.the successor CPA 后任注册会计师 $Fv|w9
20.the preceding CPA前任注册会计师 9O-*iK
21.issue the audit report 出具审计报告 rXVRX#Lh
22.expert 专家 0f"la=6
23.the board of directors 董事会 vzZ"T
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24.knowledge of the entity‘ s business 了解被审计单位情况 qKNHhXi
25.assess material misstatement risks评估重大错报风险 g]U!]
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +uMK_ds~
27.a general knowledge of —— 初步了解―――的情况 +{cCKRm
28.a more knowledge of—— 进一步了解的情况 kV$VKag*A
29.the prior year‘s working papers 以前年度工作底稿 yi,Xs|%.
30.minutes of meeting 会议纪要 hc]5f3Z
31.business risks 经营风险 e4-7&8N+
32.appropriateness 适当性 a@N
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33.accounting estimate 会计估计 7QHrb'c
34.management representations 管理层声明 VX e7b
35.going concern assumption 持续经营假设 PB!*&T'!
36.audit plan 审计计划 +6f[<^K#
37.significant audit areas 重点审计领域 wZ/b;%I!
38.error 错误 ^']*UD;
39.fraud舞弊 /0 86qB|
40.modified or additional procedures 修改或追加审计程序 A<{&?_U
41.misappropriation of assets 侵占资产 j_}f6d/h
42.transactions without substance 虚假交易 Y{
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43.unusual pressures 异常压力 =p&uQ6.i+
44.the suspected noncompliance 涉嫌存在违法行为 .%_=(C<E
45.materialiy 重要性 /qweozW_+
46.exceed the materiality level 超过重要性水平 s^GE>rf
47.approach the materiality level 接近重要性水平 %^bN^Sq
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48.an acceptably low level 可接受水平 xN44>3#
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 mh8)yy5\
50.misstatements or omissions 错报或漏报 VP:9&?>G
51.aggregate 总计 o<7'(Pz
52.subsequent events 期后事项 2,G
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53.adjust the financial statements 调整财务报表 N@R?<a
54.perform additional audit procedures 实施追加的审计程序 ?$%2\"wX~7
55.audit risk 审计风险 E~
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56.detection risk 检查风险 D*!9K8<o
57.inappropriate audit opinion 不适当的审计意见 Vn6]h|vm
58.material misstatement 重大的错报 ^qV6khg
59.tolerable misstatement 可容忍错报 `D0Hu!;
60.the acceptable level of detection risk 可接受的检查风险